Principles of Business Taxation

Module code: EC2085/EC3085

Each government and nation has their own requirements of how much and what type of taxes business are obligated to pay. As with most legal systems there are legal loopholes that business can exploit and this module will allow you to identify some of the few alternative taxation strategies companies can employ.

You will touch on the conflicting ethics behind some of these strategies and on current taxes, and what the legal implications are - if there even are any, as many actions may be legal but defy ethical guidelines.

Learning

  • 20 hours of lectures
  • 5 hours of seminars
  • 125 hours of guided independent study

Assessment

  • Practice based coursework (20%)
  • Exam, 2 hours (80%)